The tariff classification of a Dress Up Trunk from China. Correction to Ruling Number N061016.

N062261 June 1, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pat Beals Teetot & Company, Inc. 207D West Crowther Placentia, CA 92870 RE: The tariff classification of a Dress Up Trunk from China. Correction to Ruling Number N061016. Dear Ms. Beals: This replaces Ruling Number N061016, dated May 21, 2009, which contained a typographical error, due to the importer supplying the incorrect style number to this office. The incorrect style number, 80010, was used to identify the Dress Up Trunk, instead of the correct style number, 90010. A complete corrected ruling follows. In your letter dated May 6, 2009 you requested a tariff classification ruling. You submitted a sample of a Dress Up Trunk identified as item #90010, which consists of one textile top, one textile skirt, two textile dresses and plastic and cloth accessories packaged together inside a cardboard trunk decorated with graphics depicting little girls wearing the articles inside the trunk. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the flimsy garments impart the essential character of the set. The pink top has a two-layer arm strap, a well-made arm strap edge, sewn neck pearls, sewn neck, bodice, arms and hem sequins, a loose visible overlock stitched neck and seams, a loose visible single straight stitched waist, thin elastics and loose visible overlock stitched and/or raw edges. The pink skirt has a well-made waist, loose visible single straight stitched seams and loose visible overlock stitched and/or raw edges. The short-sleeved teal dress has a drop waist, bodice and skirt overlay, sewn neck and skirt sequins, sewn faux gold lace at the bodice, waist and arms, a loose visible overlock stitched neck and seams, a loose visible single straight stitched waist, thin elastics, loose visible overlock stitched and/or raw edges, and glued neck and waist jewels. The short-sleeved wine dress has an off-the-shoulder appearance, a double layered flounce, a gathered front, a well-made edge at the arms, sewn bangles, a loose visible overlock stitched neck and seams, a loose visible single straight stitched waist, thin elastics, loose visible overlock stitched and/or raw edges, and glued neck rosettes. Your samples are being returned as requested. The applicable subheading for the Dress Up Trunk identified as item #90010 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division